The Tax Publishers

GST--Registration

Without Pointing out any Defect or Shortcoming, the Application for Registration should not be Rejected

Akhilesh Kumar Sah

A person who wishes to get itself registered under GST can do so by furnishing required documents prescribed under the Goods and Services Tax Act. However, recently it has been observed that registration applications are been rejected by the GST authorities concerned in a haphazard manner. The learned Author discusses this issue with help of a recent case law.

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